With the advent of new computer and telecommunications technologies, telecommuting and remote work options are gaining popularity because of their potential to benefit both the employee and the management. Though interest in telework has been growing rapidly, there have been very few studies on the process of adoption and diffusion of telework. This paper looks at the literature on the diffusion of innovations to provide a conceptual view of the diffusion process of telework. The paper uses the Leavitt's model of organizational subsystems to analyze the process of adoption and diffusion of a complex innovation like telework and argues that telework is more than just a diffusion of technolgical innovations.